In this episode, we break down one of the most misunderstood parts of a 1031 exchange: the identification rules.

Many investors know about the 45-day identification deadline, but far fewer understand how the three identification rules actually work or how mistakes during identification can jeopardize an exchange.

We discuss the fundamentals of identifying replacement property, common misunderstandings, and how identification works when investors are acquiring multiple properties, DST investments, or partial ownership interests.

If you're planning a 1031 exchange, understanding the identification process can help you avoid costly mistakes and structure your exchange more effectively.

Episode Timestamps

00:00 Introduction
05:19 Why Identification Confuses Investors
06:02 The 45-Day and 180-Day Deadlines
09:17 Who Receives Your Identification
11:12 How to Properly Identify Replacement Property
19:15 The 3 Identification Rules Explained
26:11 Why You Shouldn't Rush Identification
33:11 Combining Multiple Properties in a 1031 Exchange
41:48 Taking Cash Out of a 1031 Exchange

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. Prime Members can listen ad-free on Amazon Music. For more, visit https://www.1031exchange.com/podcasts/

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00:00 – Reddit Question: 1031 Exchange into a DST. 02:32 – DST vs 721 (UPREIT) Explained. 05:51 – 45-Day Rule Warning: DON'T LET IT CLOSE. 07:53 – Sponsor Risk & Why Experience Matters. 09:56 – How 721 Lets You Sell Through Basis. 14:43 – DST Identification Rules & Common Mistakes. 20:02 – Final Thoughts: “What Good Is Tax Deferral If What You Buy Goes Away?”

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

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We answer the top 1031 exchange questions pulled from Reddit — including AI tax advice gone wrong (00:00–04:00), whether a partial 1031 exchange is worth it (07:38–14:08), the S-Corp mistake that eliminated future planning flexibility (14:08–19:42), and how to decide if a 1031 exchange actually makes financial sense (20:17–end).

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

Send a text

Thanks for listening! Subscribe to get all of the latest tax news and information.